The following account balances appear on the balance sheet of Osgood Industries: Common Stock (300,000 shares authorized, $100 par): $10,000,000 Paid-In Capital in Excess of Par-Common Stock: $2,000,000 Retained Earnings: $45,000,000 The board of directors declared a 2% stock dividend when the market price of the stock was $135 a share. Required: 1. Journalize the following entries: a. Record the declaration of the dividend, capitalizing an amount equal to market value, If an amount box does not require an entry, leave it blank or enter "0". b. Record the issuance of the stock certificates 2. Determine the following amounts before the stock dividend was declared: a. Total paid-in capital b. Total retained earnings c. Total stockholders' equity 3. Determine the following amounts after the stock dividend was dedared and dosing entries were recorded at the end of the year: a. Total paid-in capital b. Total retained earnings c. Total stockholders' equity Calculator On May 10, a company issued for cash 1,100 shares of no-par common stock (with a stated value of $4) at $18, and on May 15, it issued for cash 1,000 shares of $17 par preferred stock at $62. Dournalize the entries for May 10 and 15, assuming that the common stock is to be credited with the stated value. If an amount box does not require an entry, leave it blank or enter "0 May 10 15